The Baseball Hall Of Fame - 1174 Words

In August 1989, a decision shocked the baseball community as one of the game’s biggest icons, Pete Rose, agreed to permanent ineligibility from major league baseball activities for betting on his own team as both a player and manager. As a result, he was also banned for life from the Baseball Hall of Fame. A month ago, in September 2015, MLB’s all-time hits leader met with the commissioner of baseball, Rob Manfred, regarding the possibility of being granted induction into the Baseball Hall of Fame. This has once again sparked debate and divides baseball fans everywhere. There is no obvious correct answer and no sign of compromise. While some people firmly believe that Rose should be in the Hall of Fame for his record-smashing career, others believe he should be left out for the betting he did as a coach and a player. Pete Rose’s play on the field is clear testament and obvious proof he is deserving of being inducted into the Hall of Fame. From the effort he put into every play earning him the nickname â€Å"Charlie Hustle†, to all the individual records and World Series rings he has earned, Pete Rose is a sure fire nominee to the Hall of Fame. He is remembered as one of the most dominating hitters of all time, â€Å"The man was an incredible offensive player and nothing can take that away from him. With numbers like his, there is no question that he is more than deserving of a place in the Hall† (Dunn). Pete Rose finished his career as the league s leader in hits, atShow MoreRelatedThe Baseball Hall Of Fame928 Words   |  4 PagesIt’s that time of the year again, for Baseball Writers’ Association of America to vote for who they believe should be candidates for the Baseball Hall of Fame. The conversation of steroids always pops up at this time because some of the most prolific baseball players have been known to use steroids, such as Barry Bonds, Mark McGuire, and Alex Rodriguez. These guys have been proven that they used the enhancing drug, but these are some of the league’s best players of all time and they aren’t gettingRead MoreThe Baseball Hall Of Fame1814 Words   |  8 PagesEvery November ballots are prepared, dated, and mailed out to the select few honorary members of the Baseball Writers’ Association of America. In their hands rests a piece of paper and the opportunity to cap off the storied career of a former Major League Baseball player by allowing him to reach the pinnacle of the game. Being voted into the National Baseball Hall of Fame is the highest honor a player can achieve. But reaching what seems to be the culmination of a career is not at all an easy featRead MoreThe National Baseball Hall Of Fame2132 Words   |  9 Pages They say a picture is worth a thousand words. Well, sometimes a number can be worth even more than that. Here are some numbers: there have been 50 Super Bowl games played in football history. 312 people are enshrined in the National Baseball Hall Of Fame. There are 347 college basketball teams in Division One of the NCAA. And, in 2015, 1,134 young black men were killed by police in the United States of America. 1,134 people, in one year. That is almost 22 people each week, that is slightlyRead MoreVisiting the National Baseball Hall of Fame Essay752 Words   |  4 PagesThe busts of hundreds of players, managers, coaches, umpires, and baseball pioneers occupy the hallowed halls of a quiet building located in Cooperstown, New York. Thousands of fans travel to this building, otherwise noted as the National Baseball Hall of Fame, each year to get a glimpse of baseball’s immortalized heroes. Hundreds of sportswriters across the nation weed out numerous hall of fame hopefuls once a year and cast their votes on who will be enshrined in Cooper stown and who will merelyRead MorePerformance Enhancing Drugs in Baseball and the Hall of Fame1749 Words   |  7 PagesAccording to the dictionary a Hall of Fame is a building set aside to honor outstanding individuals in any profession. The Baseball Hall of Fame specifically is an American History Museum and Hall of Fame for Major League Baseball. There are however certain players who have not been allowed entrance to the hall of fame. These players may not have been allowed in for two reasons; the first is possibly because of their use (alleged or proven) of performance enhancing drugs (PEDs), or it may alsoRead MoreThe Pete Rose : The Major League Baseball Hall Of Fame1548 Words   |  7 PagesThe Pete Rose Dilemma â€Å"Does Pete Rose belong in the Major League Baseball Hall of Fame?† This is a question that is debated among many pundits for a number of decades. Rose is undeniably one of the best hitters in the game of baseball. Twenty plus years ago, however, he was banned from the game due to the gambling allegations made against him. â€Å"Outside of baseball and my family, nothing has ever given me the pleasure, relaxation, or excitement that I got from gambling. Gambling provided an escapeRead More Supporting Ban on Pete Rose from Baseball Hall of Fame Essay2232 Words   |  9 Pages What has the game of baseball meant for Americans? For many baseball is a game of integrity, honesty, and without a doubt skill. When one of these factors is allowed to overtake the other it leaves the game unbalanced with lost priorities. Like everything else in life, baseball has rules and regulations which should be followed and enforced. The Baseball Hall of Fame honors persons who have excel led in playing, managing, and serving the sport. Having ten years of experience in the game andRead MorePete Rose Should Be Allowed Into the Hall of Fame991 Words   |  4 Pagesmany questions that go through a Major League Baseball fan of the Cincinnati Reds. The most important question that is on every Reds fan mind is why Pete Rose should be allowed into the Hall of Fame? Most players that have been inducted in the Major League Baseball Hall of Fame such as, Nolan Ryan, Tom Seaver, and everyone else were inducted for their pitching or baseball playing ability. Therefore, the main idea of being accepted into the Hall of Fame would be how well each player performed onRead More Pete Rose in the Hall of Fame Essay995 Words   |  4 PagesPete Rose in the Hall of Fame To some, including myself, baseball is the greatest sport that has ever been played. It is a game played by two opposing teams made of multiple players, but only nine players per team play at the same time. To be part of one of the thirty teams that get to play professional baseball, a player has to play the game extremely well (www.baseballhalloffame.com). When a player plays the game better than most have played he gets rewarded, usually with lots of money in aRead MoreRace to the Hall of Fame for Mark McGwire and Sammy Sosa Essay1127 Words   |  5 PagesHall of Fame In the summer of 1998, every baseball fan, critic, and writer watched Mark McGwire and Sammy Sosa race to break Roger Maris’ record of 61 home runs in one season. The two players both seemed to hit a homer every day of that summer. When the season came to the end of that summer of 1998, both Major league Baseball stars were tied at fifty-five home runs. McGwire and Sosa both surpassed Maris’ record within the first couple weeks of September. The Fans thought this was a once in a lifetime

Cell Phones Have Become A Necessary Part Of Society

Cell phones have become a necessary part of society. At least any teenager will tell you so. Many Americans have cellular devices, but the main age group I’d say ranges from thirteen to twenty-five years old. These are the ones who depend on cell phones to communicate with others. Cell phones were originally created to be a phone you can use on the go to make calls instead of using a landline, however; these crazy devices have now added features such as calculators, alarm clocks and even note pads. The features don’t stop there though, people use their phones for emailing, texting, video games, and searching the internet. The most popular feature of cell phones in today’s society is social media. Everyone seems to have Twitter, Facebook, or Instagram and sadly it seems like people are judged if they don’t. So how do cell phones bring people together in society? Well, cell phones are instruments for socialization. Socialization is the means through which we learn or acquire culture, it is also the process by which we learn through our interactions with other people the ways of thinking, feeling, and behaving that are essential to effectively participate within society. Cell phones are the key to social interaction in todays society. You have the basics like texting, calling, and emailing which is the easiest way to communicate with multiple people. Social media is how people express and share their ideas and feelings. People post multiple times a day either what they’reShow MoreRelatedCell Phones And Its Effects On Social Consequences1295 Words   |  6 PagesIncreased popularity of cell phone use has lead to unforeseen social consequences. We aim to inform the reader of these consequences. Cell phones are extremely useful, but according to the research the problems outweigh the benefits. These problems need to be addressed because they are prevalent in our time now, and can be addressed by personal responsibility in the use of cell phones when others are present. This study focuses on young adult between the ages of 18-29. Cell phones were originally createdRead MoreTechnology: The Invention of The Cell Phone Essay1431 Words   |  6 Pagesbeen a part of Americans’ lives for several years and continues to improve. It has given society an easier way to communicate with family and friends with one simple device, the cell phone. A cellular phone is the most common type of technology used by all groups of people including parents, teenagers, and even young children. The number of people who own a cell phone also continues to increase, causing a huge distraction on society. Cell phones seem to own a person as they depend on their phone forRead MoreShould Mobile Phones be Banned in Schools? Essay578 Words   |  3 PagesWith the blooming development of science and technology, mobile phones have become an indispensable part of life. The increasing number of teenagers who use a cell phone in schools which disrupts classrooms orders has become a major concern. However, mobile phones should not be banned in schools. Actually, it is not necessary to ban mobile phones in schools. Additionally, using mobile phones in schools has some positive influences. Furthermore, it is likewise a human right for students. FirstlyRead MoreCell Phones Vs. Society1251 Words   |  6 PagesCell Phones Vs. Society: Have you ever seen a car accident caused by texting and driving? Have you ever had a conversation with someone where they pulled out their phone and completely disconnected? If so, you have felt a few of the many negative effects cell phones have on society. Today, technology is constantly evolving, taking new forms, updating, and finding its way into more and more of users lives. Most people are comfortable with this, especially the youth of today, as they have been aroundRead MoreEffects Of Overuse Of Technology On Human Health1253 Words   |  6 PagesEffects of overuse of Technology on Human Health Technology has become a major part of human activities today. People engage in different activities through the use of technology for communication, traveling, and different devices used in every career. Despite the fact that technology has eased the performance of different tasks, it has a detrimental effect on human health. It has an effect on people across all ages and results in health effects such as depression, obesity, brain tumors, musculoskeletalRead MoreCell Phones And Their Possession At School Essay1593 Words   |  7 PagesCell phones in schools Researchers show in today’s society that there is a higher rate of students having cell phones at school than in prior years. There are many pros and cons to children having cell phones in their possession at school. According to Maya Cohen, a 2010 Pew Research Center found that 65 percent of cell owning teens bring their phones to school despite any bans that may be in place. It is up to the child to know the rules and regulations when carrying a phone at school, and it isRead MoreCell Phone And Its Effect On Our Health1430 Words   |  6 Pagesthat as the technology developed, the cell phone starts playing an important role in our life and it takes a large part of our time. About twenty years ago, Steve Jobs didn’t sell cell phone, Apple only represented the new fashion computer and of course, no one was using the cell phone as a social method. However, only twenty years later, cell phone technology exploded, Jobs becomes a legend, Apple become the most famous compan y because of its i-Phone. Cell phone now replace letter, television, bookRead MoreAnalysis of the Cell Phone Industry1253 Words   |  6 PagesOF THE CELL PHONE INDUSTRY The cell phone industry is a competitive market and will increase continuously. The profitability of individual companies is driven mainly by their ability to develop new products, providing better service and making their products affordable for consumers. Profitability of companies is achieved also by taking advantage of product marketing, access to capital, and by inquiring the expertise to improve the cell phones. The profitability of the cell phone industryRead MoreThe Impact Of Modern Technology On Us And Our Society Essay1704 Words   |  7 Pagesthe Modern Technology on us and our society. Today it is hard to imagine what our lives would look like without the technology that surrounds us, it is even harder to imagine what our lives would be with the technological advancements that begun to take shape during the industrial revolution that, begun in England during the 18th century. The industrial revolution brought on many changes into humans everyday lives, allowing us as mankind to increasingly become smarter, faster and more productiveRead MoreEssay on The Impact of Cell Phone Usage on Our Social Life1590 Words   |  7 PagesThere are more cell phones than residents in Britain (computerweekly.com, 2007). The first cell phone was invented by Dr. Martin Cooper and John F Mitchell in 1973 (Wikipedia.com, 2014). Cell phone use has escalated over the years. Not only does cell phone usage affect the character traits of a person and their ability to hold regular, face to face conversations, it also affects a person’s ability to have healthy, stable relationships . Cell phones have changed from an item of luxury to an everyday

Foundation of Taxation Law Professional Obligations

Question: Describe about the Foundation of Taxation Law for Professional Obligations. Answer: 1. Issue Fred is an English resident and following points are noteworthy is his case. He has come to Australia to discharge his professional obligations, The duration of stay is not fixed but the same has continued for 11 months and likely to continue in the future. His wife also has moved to Australia while his children had to stay back due to college in London. Taking the above into consideration, the tax residency of Fred for the current year needs to be determined. Rule The various relevant tests that are available for the determination of tax residency are highlighted as per the tax ruling TR98/17 and also subsection 6(1), ITAA 1936 (Deutsch et. al, 2016). Domicile Test The given test is applicable for residents of Australia as being a domicile holder of Australia is the primary condition for passing this test. Additional requirement is that permanent residence of the taxpayer must be located in Australia only (Woellner, 2013). Resides Test The given test is applicable for foreign residents only and decides tax residency based on the below mentioned factors (Barkoczy, 2014). Visit Purpose Significant purposes of visit include long term employment (in excess of 6 months), education courses Frequency with which the taxpayer goes to the country of origin and the purpose and duration of the same. The ties that the taxpayer has in professional, personal and business sphere while in Australia. 183 Day Test The above test is applied for determining tax residency of foreign residents staying in Australia. These residents need to comply with the following two conditions (Coleman, 2011). Physical presence of the concerned taxpayer in Australia for atleast 183 days. Intention on taxpayers behalf to make Australia as permanent home in the future. Superannuation Test The above test is applicable only to determine tax residency of Australian government employees stationed outside Australia based on whether or not they contribute to the specific superannuation fund (Sadiq et. al., 2016). Application As Fred is an English resident working for a British company, thus domicile test and superannuation test hold no utility. The relevant tests are as discussed below. Residency Test Fred satisfies the test as explained below. Employment of 11 months amounts to significant reason to come to Australia. Not even a single visit to England in 11 months before moving there when ill. Life and behaviour of Fred in England and Australia is comparable as wife is also with Fred. 183 Test Even though the minimum stay condition is satisfied but still fails to clear the rest as Fred has no plans to settle in Australia. This may be inferred from his lack of any investment of fixed nature in Australia besides keeping his home in England on rent and not disposing off the same. Conclusion Fred would be classified as a tax resident of Australia for the current financial year. 2. I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The given company purchased a copper mine in New Zealand but could not begin copper mining as the company was short on funds. This shortage of funds was known to the personnel of the company before they made the decision to buy the mine. Despite lack of funds to operate the mine, the taxpayer purchased this asset as the same could be sold to the rival mining company and in the process the company could realise gains. The company meticulously executed its plan and by giving away the mining land obtained a small stake in the other company whose market valuation was much higher than the proceeds spent on buying the land. The company in defence claimed that transaction should not attract any tax burden as the company has altered between two capital assets i.e. land and shares (Nethercott, Richardson Devos, 2016). As the tax authorities believed that the gains would be assessable, the matter landed in court where it was advocated that the income realised by the company through sale of mining land for the shares ownership would be assessable for tax. The central reasoning offered by the court in this regards was that the company executed the whole transaction in a meticulous manner with profit intention and the gains from this isolated transaction were held taxable (Gilders et. al., 2015). II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 As per the relevant details of the case, the taxpayer (company) purchased a land to engage in coal mining which was continued for a long period stretching into multiple decades. However, as the coal reserves progressively deteriorated on the land and therefore a time came when commercial mining was not feasible. The company decided that it would be best served by selling this land but due to coal mining it was in such shape that selling it in that form was not viable. Hence, a plethora of development activities were undertaken which involved plotting, making provisions for road, parks which ensured that the land could be sold. In the process, sizable gains were made by the company (Jade, 2016). The matter was brought to the notice of the court which opined that it is apparent that the land was used for its intended purpose for as long as possible and the selling of land afterwards amounts to realisation of capital asset. As a result, the proceeds were termed as capital and non -assessable for tax purpose (Sadiq et. al., 2016). III. FCT v Whitfords Beach Pty Ltd (1982) 150 CLR A fishing company bought a land situated alongside the beach as it required a land for drying of the fishing equipment. During the initial period, the land was used for this purpose only and there was no intention on the part of the shareholders to develop this land. However, subsequently the shareholders decided to quit the business and hence sold the company to three land development companies which bought it primarily for the land which they considered highly valuable. These new shareholders commenced development of plots on this land along with requisite development activities for value enhancement. They also introduced modifications in the AoA of the company so as to reflect land development. Subsequently, the plots were sold and the taxpayers reaped humongous profits (CCh, 2016a). The court in this matter opined that with regards to the new shareholders, it is apparent that the land development was carried out as part of the business as the same was inducted into the AoA. Also, it goes well with the nature of business of shareholders which also were real estate development companies. Thus, the receipts from sale of plots were classified as ordinary income and assessable (CCh, 2016a). Statham Anor v FC of T 89 ATC 4070 A landestate was passed on to Statham Anor who decided to commence a cattle business on this piece of land. However, due to lack of experience their business could not flourish and eventually it floundered. But the taxpayers needed money to sustain their living and hence had no option but to liquidate the land asset that they possessed. Before liquidating the same, the taxpayers divided the land into various plots so as to easily sell these to prospective investors and retail customers. The taxpayers advocated that they were not involved in any land business and hence the proceeds derived must not be tax assessable (CCh, 2016b). The court passed the verdict in agreement with the taxpayer and highlighted that the land sale was essentially forced and the taxpayers did not engage in any advertisement or major development work to enhance the proceeds available from the land. Hence, the actions of the taxpayer could be characterised as realisation of the capital asset and thus proceeds derived would not be assessable (CCh, 2016b). V. Casimaty v FC of T 97 ATC 5135 In this case, the taxpayer (Casimaty) inherited a large parcel of land from his father which he planned to use in his family business of farming. He took loan from the bank so as to make a decent living income from farming. However, due to unexpected brought, the production of crops was adversely impacted which eventually led to very little income which was not sufficient to service the outstanding debt. Also, in the meanwhile, his physical health deteriorated and in order to manage the same, more loan was assumed. Soon he was caught up in a debt trap and hence to get out of this deplorable situation, he decided to sell off a huge portion of the land. The proceeds were used to settle the outstanding debt liabilities. Casimaty continued practicing farming on the remaining land (CCh, 2016c). The court in the given case ruled that the selling of the land amounted to realisation of the capital asset as the taxpayer did not liquidate the land asset with profit intention and the sale of land was not preceded in a commercial manner by taking land development activities and advertisement. Hence, due to financial distress he was forced into making the sale of land. Further, his continued involvement of farming in the remaining land indicated that no business intention was present. Thus, the proceeds were held as non assessable.(CCh, 2016c). VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 As per the case details, Moana Sand Pty purchased a piece of land with the intention of carrying out sand mining. The company also obtained approvals and required permission from the government to carry on with the same. However, due to continuous mining the sand content got depleted to such an extent that commercial mining became unfeasible. In such a scenario, the company made the decision to sell the land but due to mining it was in such shape that without carrying out filling activities, the same was not possible. However, the company went ahead and did significant investment in the various development activities on the property and developed a whole township. In the process, the company was able to derive huge gains (Deutsch et. al., 2016). The court in this matter opined that while it is correct that the original intent of the taxpayer was to do mining which it indeed performed, however, the development of land by investment of significant capital amounts to change in intention and hence the proceeds from the land development project would be considered as assessable as the company specifically deployed capital to derive gains from this isolated transaction (CCH, 2014). VII. Crow v FC of T 88 ATC 4620 In this case, the taxpayer using borrowed money purchased five blocks of land for farming, The taxpayer did commence farming but within a short period of time began sub-division of the land and sold the plots at huge profits. This process continued unabated over year when there was continuous buying and selling of land while the taxpayer did not conduct farming again. The relevant tax authority opined that business was being carried out and hence proceeds are taxable. The taxpayer disagreed and opined that he was selling land to discharge outstanding debt, The court disagreed with the explanation offered by the taxpayer and ruled that proceeds would be assessable as the original intention of taxpayer was to engage in land development business which he knew would offer more lucrative returns than farming (CCh, 2016d). Case 8: McCurry Anor v FC of T 98 ATC 4487 In this case, the taxpayers were two brothers i.e. McCurry and Anor who had bought a land which had some old establishments. The taxpayers took some loan from the bank and carried out construction of three townhouses on the piece of land. Further, while the construction process was ongoing, the taxpayers engaged in advertisement so as to find the best buyer for the townhouses. However, despite their advertisement, they were not able to liquidate these as they were not getting the expected returns. They decided to hold on the townhouses and meanwhile even used one for their personal dwelling. Within a year, all the townhouses were liquidated and taxpayers made huge profits (CCh, 2016e). The taxpayers advocated that the proceeds should not be assessable as they sold capital assets for paying their debts. However, the court disagreed with their argument and opined that the land was purchased with the explicit intent of profiteering for which there was indulgence in advertisement and attempts of profit maximisation. Thus, the income from the sale was held assessable as per relevant provisions of ITAA 1936 (CCh, 2016e). References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 15, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 15, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 15, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 15, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 15, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 7th eds., LexisNexis/Butterworths Jade 2016, Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188, Available online from https://jade.io/j/?a=outlineid=64663 (Accessed on September 15, 2016) Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney, Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016,Principles of Taxation Law 2016,8th edn, Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2013, 7th eds., CCH Australia, North Ryde